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2.1 As a class, serviced apartments (SA) have grown out of demand for more self-contained living accommodation, from regular hotel users. The market is usually aimed at regular business users requiring high quality accommodation, for the short term, but who would prefer to have more independence than checking into a hotel. The accommodation in many cases is cheaper than the equivalent hotel accommodation.

2.2 They will be fully serviced in terms of services, cleaning and provision of utilities. The fees will be inclusive of taxation. Booking accommodation will be similar to booking a hotel room and in the largest properties there will be a reception desk where the complex operates as an hotel albeit letting apartments rather than bedrooms. In occasional instances there may be ancillarybaror restaurant facilities and breakfast may be supplied as part of an inclusive rate for an apartment. The larger properties operating in this manner are often known as aparthotels.

2.3 SA are most commonly found in the larger towns and cities where the focus is on business use with some weekend break use but are also to be found in some towns in tourist areas where the focus is use by tourists and holiday makers.

3.1 Statutory Background

3.2 The statutory background to the rateability of self-contained self-catering accommodation applies equally to serviced apartments. The background to this is itemised in detail in theRating Manual: Section 5a: Valuation of all property classes: Holiday accommodation (self-catering) Part 5 Legal Framework.

4.1 As in any valuation for rating the first and fundamental step is to establish and identify thehereditament. From case law a number of broad rules can be discerned particularly now from the judgement of the Supreme Court in Woolway (VO) v Mazars. [2015] RA 373. With serviced apartments, however, the problem can be difficult, where some units are short stay and some are long stay. It is vital where a mixture exists that the correct identification is made. This may result in individual apartments being separately assessed in circumstances where the relevant units are not contiguous. The Mazars decision needs to be considered in line with The Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 where if conditions of contiguity are met two or more hereditaments occupied or owned by the same person are to be treated as onehereditamentfor rating purposes.

5.1 Each apartment type should be measured to NIA in accordance with the VOA Code of Measuring Practice for England and Wales. The area of bedrooms should include that of any en-suite bath- or shower-room. Details should be taken of the standard of fittings, general level of fittings and fit-out, services supplied by the operator and any ancillary facilities to the apartments.

5.2 If a brochure exists, this should be obtained together with tariff details and occupancy rates, if available.

6.1 There is unlikely to be any direct rental information available for the specific use. In this absence of direct evidence consideration should be given to the nature of the occupation. SA bear a strong resemblance to self-catering holiday accommodation, in many cases the terms are interchangeable. It is therefore appropriate for single SA and small complexes to have regard to the valuation advice set out inRating Manual: Section 5a: holiday accommodation - self cateringand the relevant practice notes.

6.2 For larger complexes which operate much as lodges or budget hotels aparthotels it will be appropriate to have regard to the guidance on these types of hotels set out inRating Manual: Section 5a: hotelsand the relevant practice notes. For comparison purposes the DBU factors to be adopted will be set out below:

6.3 If a particular property or complex does not fit into the above categories then accounts should be obtained for the three years preceding thevaluation dateand a full receipts and expenditure valuation carried out